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Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
Goods and Services Tax : The Punjab and Haryana High Court has prima facie held that Haryana may have lost the constitutional power to collect entry tax af...
Goods and Services Tax : The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key t...
Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...
Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the a...
Goods and Services Tax : The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim r...
Goods and Services Tax : The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held tha...
Goods and Services Tax : The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed t...
Goods and Services Tax : The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were mere...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
As discussed, due to irregular or delayed payments by Government departments, Government Contractors are constrained to delay the payment of GST due to working capital stress. This would result in levy of interest, penalty and denial of Input Tax Credit.
After a round of discussions, finally a notifications in regard to changes suggested by GSTN Council Meetings 33rd and 34th dated 24th Feb 2019 and Mar 19, 2019 respectively has been issued for the real estate sector.The GST Council, on March 19, 2019, approved a transition plan for the implementation of the new tax structure […]
When any transaction is undertaken between the related persons or distinct persons, the same is treated differently under GST. The present article helps to understand the term ‘related person’ and ‘distinct person’ as prevailing under GST law and it also helps to understand the concept of supply and its valuation in case of ‘related persons’ […]
Vishnu Aroma Pouching Pvt Ltd Vs. Union Of India (Gujarat High Court) In a magic show, every spectator is well aware that magic does not exist but still at the end he is amazed and left in awe by the magician. The so called magic happens right infront of their eyes but unable to decode […]
Circular No. 4/2019 – GST Registered Tax Payers – Validation of Registration details furnished – SoP for visit to taxable person’s premises for verification of registration particulars. Office of the Commissioner of State Goods and Services Tax Department, Government of Kerala, Thiruvananthapuram No. CT/1267/2019-C1 Dated 07/05/2019 Circular No. 4/2019 Sub: Registration under State Goods and […]
In re Awas Bandhu (GST AAR Uttar Pradesh) As Section 97 (1) r/w Rule 104 of the CGST/SGST Act, the Applicant is liable to pay fee of Rs 5000/- under each Act to be deposited in manner provided u/s 49 of CGST Act. Failing such compliance, an application is incomplete and thus liable to be […]
Trade Circular (GST) No. 18 T of 2019 explains information related to Casual Taxable Person (CTP) and Non-Resident Taxable Person (NRTP) of GST Registration, GST Return, GST Refund, Input Tax Credit (ITC) and Tax Invoice. Office of the Commissioner of State Tax, 8th Floor, GST Bhavan, Mazgaon, Mumbai. TRADE CIRCULAR No. JC(HQ)-1/GST/2019/CTP_NRTP/ADM-8/ B – 196 […]
A number of issues have been raised regarding the new GST rate structure notified for real estate sector effective from 01-04-2019. A compilation of Frequently Asked Questions (FAQs) is presented below. Also Read- GST on Real Estate: CBIC release FAQs (Part II) F. No. 354/32/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax […]
The admissibility of input tax credit is not free from controversies under GST like pre-GST regime. There are many cases where Orders passed by the Advance Ruling Authority as well as Appellate Authority for Advance Ruling in the favour of the department and only few orders are in the favour of the assessees.
Special Procedure For Payment of Tax And Filing Of Returns For Tax Payers Under Composition Scheme Introduction: In order to provide relief of compliance and cumbersome procedure for small tax payers GST has introduced the scheme of composition. Under this scheme, a tax payer with few restrictions can operate easily in the business with reduced […]
